Q & A Forum Find a Lawyer Case Request Free Legal Templates Read Article Indian Kanoon e-Court fee Certified Copy Easy Office
Loading
We make advocacy simple for you Ask a question Consult a Lawyer Login | info@easyadvocacy.com

Section-9 Proceedings before tax authorities to be judicial proceedings


Section-9 Proceedings before tax authorities to be judicial proceedings.

1.     Any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 196 of the Indian Penal Code.

2.     Every tax authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973.

 View Previous | View Next  

Ask your question from lawyers!

Ask your question from lawyers!

Ask anonymously